ANALISIS HUBUNGAN PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS ATAS BELANJA MODAL PADA PEMERINTAH DAERAH KABUPATEN TOLITOLI PROVINSI SULAWESI TENGAH

Authors

  • Fahri Eka Oktora Sam Ratulangi University
  • Winston Pontoh Sam Ratulangi University

DOI:

https://doi.org/10.32400/ja.2337.2.1.2013.1-10

Keywords:

Local Own Revenue, General Allocation Fund, Specific Allocation Fund, Capital Expenditure

Abstract

Local governments need to increase capital investment in fixed assets, such as: equipments, buildings, infrastructures, and other fixed assets. Capital expenditure allocation was based on the local needs for facilities and infrastructure. The higher level of capital investment expected to improve the quality of public services, because the fixed assets due to capital expenditure is a key for the implementation of governmental duties and provides services to the public. This study was aimed at analyzing the corelations of local own revenues, general allocation funds, and specific allocation funds with capital expenditures at Tolitoli Regency in Central Sulawesi Province. Research design methods is the field research by correlation analysis. Test results showed a lack relationship between local own revenues with capital expenditures by R value was 0,155. Meanwhile the relationship between general allocation funds with capital expenditures was 0,981 and special allocation funds with capital expenditures was 0,427. It shows the close relationship between the two variables with capital expenditures.

Author Biographies

Fahri Eka Oktora, Sam Ratulangi University

Alumnus of Accounting Profession Study Program of Economics and Business of Sam Ratulangi University.

Winston Pontoh, Sam Ratulangi University

Associate Professor in Accounting Program of Economics and Business Faculty. Most of his studies are in accounting and finance especially in field of financial accounting, management accounting, and corporate finance.

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Published

2013-06-01

Issue

Vol. 2 No. 1 (2013): Accountability

Section

Articles

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